The document
One statement, in the merchant's branding.
This is the sample Cedar & Pine statement for a fictional customer, rendered by exactly the template the app uses for the in-app preview and the PDF your customers receive. Every figure reconciles: opening + corrections + invoiced ± order changes − paid + refunds = closing, and the open items and the days-past-due buckets both sum to the same closing balance.
Open as a full page ↗ — print it, or save it as a PDF, to see how it comes out on A4 or Letter in black and white.
accounts@cedarandpine.example
Activity · 1–31 August 2026
| Date | Type / reference | PO | Due | Amount | Balance |
|---|---|---|---|---|---|
| Opening balance — carried forward | $1,240.00 | ||||
| 1 Aug | Correction relating to a prior period (ref #1029) | MS-PO-2291 | −$38.00 | $1,202.00 | |
| 2 Aug | Invoice #1042 | MS-PO-2318 | 1 Sept | $612.00 | $1,814.00 |
| 5 Aug | Payment · #1031 | MS-PO-2297 | −$802.00 | $1,012.00 | |
| 12 Aug | Invoice #1047 | 11 Sept | $378.00 | $1,390.00 | |
| 26 Aug | Payment · #1042 | MS-PO-2318 | −$300.00 | $1,090.00 | |
| Closing balance | $1,090.00 |
Open items · what to pay, as of 31 August 2026
| Ref | PO | Issued | Due | Amount | Paid | Outstanding | Days overdue |
|---|---|---|---|---|---|---|---|
| #1029 | MS-PO-2291 | 20 Jun 2026 | 20 Jul 2026 | $400.00 | $0.00 | $400.00 | 42 |
| #1042 | MS-PO-2318 | 2 Aug 2026 | 1 Sept 2026 | $612.00 | $300.00 | $312.00 | — |
| #1047 | 12 Aug 2026 | 11 Sept 2026 | $378.00 | $0.00 | $378.00 | — | |
| Total outstanding | $1,090.00 | ||||||
Days past due
The statement is wider than this screen — scroll it sideways for the amounts.
Section by section
What is on it, and why.
Header
Your logo (or your name set in type), your remit-to details, the statement number, the statement date, the period covered, and the company with its reference.
Summary
Opening balance carried from the last statement (on a first statement, computed from your order history), corrections to prior periods, invoiced, order changes, payments received, refunds, closing balance — and of which overdue. The corrections, order changes and refunds rows are left out when they come to zero, so this one has no order changes or refunds row. The identity opening + corrections + invoiced ± order changes − paid + refunds = closing holds on every statement.
Activity
Every invoice, payment and refund of the period in date order with a running balance — the audit trail. Items returned or an order edited show up as their own line on the day it happened. When something arrives with a date an earlier statement already covered — an order entered with an earlier date, say — the difference comes first, as a labelled correction line dated the first day of the period. When your customer gave an order a purchase order number, it shows in a PO column on every line of that order; a statement with no PO numbers has no PO column.
Open items
Every unpaid or partly paid invoice as of the statement date, however old: reference, PO number where the order has one, issued, due, amount, paid, outstanding, days overdue — "not yet shipped" when an order due on fulfilment has not shipped. This is the table the bookkeeper pays from; it sums to the closing balance.
Days past due
Current · 1–30 · 31–60 · 61–90 · 90+ days past each invoice's due date — never past the order date. The buckets sum to the closing balance, and the check runs before sending.
Footer
Your payment instructions, an optional note, the fixed line that this is a statement of account and not a tax invoice, and a discreet "sent with StatementClerk".
Your logo, your accent, your payment instructions.
Set them in onboarding and see a real statement built from your own data before anything is sent.